Parts of Smart Watches will be treated as such and Eligible to
Exemption even though they have the essential Character of the Complete Article
·
Rule 2A of GIR Waived Measure
to have only Prospective effect as of now
·
Proviso inserted as
“Provided that the rate of duty specified in Column (4)
against the respective description of goods
mentioned in Column (3) of
the Table above shall apply even when such goods are
presented together in a manner so as to attract
the provision of rule 2(a) of the General Rules
of Interpretation of the First Schedule
of the Customs Tariff
Act, 1975, subject to the
respective conditions
specified in
column (5).”
Provision of Rule 2(a) of the General Rules
of Interpretation of the First Schedule
of the Customs Tariff
Act, 1975:
2. (a) Any reference in a heading to an
article shall be taken to include a reference to that article incomplete or
unfinished, provided that, as presented, the incomplete or unfinished article
has the essential character of the complete or finished article. It shall also
be taken to include a reference to that article complete or finished (or
falling to be classified as complete or finished by virtue of this rule),
presented unassembled or disassembled.
[Customs
Notification No. 33 dated 27th April 2023]
Seeks to amend notification Nos.
11/2022-Customs and 12/2022-Customs dated 01.02.2022 with respect to PMP of
wearable and hearable devices
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so
to do, hereby makes amendments
in the following notifications of the Ministry of Finance (Department of Revenue), specified in Column (2) of the Table below
to the extent specified
in the corresponding
entry in column (3) of
the said Table, namely: -
|
S. No. |
Notification
number and Date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
Notification
No. 11/2022-Customs, dated
the 1st February, 2022, vide number G.S.R. 85(E), dated
the 1st February, 2022. |
In the notification,
after the Table, the following proviso shall be inserted,
namely:- “Provided that the rate of duty
specified in Column (4)
against the respective description of goods
mentioned in Column (3) of the Table above shall apply even when such goods are
presented together in a manner so as to attract the
provision of rule 2(a) of the General Rules of
Interpretation of the First
Schedule of the Customs Tariff
Act, 1975, subject to the
respective conditions specified
in column (5).”; |
|
2. |
Notification
No. 12/2022-Customs, dated
the 1st February, 2022,
vide number G.S.R. 86(E), dated
the 1st February,
2022. |
In the notification, after
the Explanation, the following proviso shall be inserted,
namely:- “Provided that the rate of duty
specified in Column (4) against the respective
description of goods mentioned in Column (3)
of the Table above shall apply even when such goods are
presented together in a manner so as to attract the
provision of rule
2(a) of the General Rules
of Interpretation of the First
Schedule
of the Customs Tariff Act,
1975, subject to the respective conditions
specified in column (5).”. |
[F. No. CBIC-190354/300/2021-TRU Section-CBEC]